Hinble KOCHHAR, J. – The facts giving rise to this writ petition under Articles 226 and 227 of the Constitution of India are as under - (2) The petitioner has a petrol pump within the jurisdiction of the Gram Panchayat Kachroli (respondent No.2), who in exercise of the powers vested in it under clause (f) of sub-section (1) of section 64 of the Rajasthan Panchayat Act. 1953 (the Act, imposed octroi duty at the rate of 2 paise per litre on petrol and diesel brought within the Panchayat circle for consumption or use therein. Since the petrol to be sold through the petrol pump of the petitioner was brought to his petrol pump situated within the jurisdiction of the respondent No. 2, the petitioner got affected and aggrieved and challenged the notification dated 9.12.1988 (Annex.1) imposing such octroi duty before the Additional Collector,Karoli by filing an appeal which was registered as No. 277/88 and it was dismissed after hearing the learned counsel for the parties vide the impugned order dated 30.6.1989 (Annex.3). The petitioner having felt aggrieved, has challenged the notification (Annex.1) and order (Annex.3) by filing this writ petition in this court. (3) I have heardthe learned counsel for the parties and have also perused the record of the case . (4) The first piont raised by the learned counsel for the petitioner is that the imposition of the octroi duty in case of petrol and diesel could have been made under clause (i) of sub- section (1) of section 64 of the Act, but that power could be exercised only after obtaining the sanction of the State Government. (5) The contention of the learned counsel for the respondent No.2, on the other hand, is that petrol and diesel are covered within the definition of `goods as mentioned in clause (f) of sub-section (1) of section 64 of the Act and for imposition of octroi on these articles, no saction of the State Government was required. (6) Clauses (f) and (J) of Sub-section(1) of section 64 of the Act resd as Pan- chyat circle for consumption or use therein : ``64 (1) (f) an octroi on animals or goods or both brought within the of the State Government was required. (g) ... (h)..... (i).... (6) Clauses (f) and (J) of Sub-section(1) of section 64 of the Act resd as Pan- chyat circle for consumption or use therein : ``64 (1) (f) an octroi on animals or goods or both brought within the of the State Government was required. (g) ... (h)..... (i).... (j) any other tax which the State Legislature has, under the Constitution, power to impose in the State and which has been sanctioned by the State Government . (7) Bare perusal of the abovesaid two clauses makes it clear that it is only when the tax is to be imposed by the Panchayat in respect of the articles which are not covered in any other clause that the sanction of the State Government is required under clause (j) of the abovesaid provision. I am clearlyof the view that petrol and diesel are certainly covered within the definition `goods and octroi duty there on could be imposed by the respondent No.2 without any sanction from the State Government. I am ,therefore, unable to accept the first argument raised by the learned counsel for the petitioner, and the same is rejected. (8) It has next been contended that the State Government should have framed uniform policy in respect of octroi duty to be imposed by the various Gram Panchayats in respect of the goods brought within their jurisdiction and no such policy having been framed, the impostition of Octroi duty by respondent No.2 is illegal. (9) It is not disputed that the respondent No.2 is a duly constituted Gram Panchayat under the Act and has the power to impose the tax /octroi duty mentioned in various clauses under section 64 of the Act. It is also not disputed that no petrol pump or other shop situated within the jurisdiction of the Gram Panchayat (respondent No.2) is not covered by this notification which applies to all the said petrol pumps/shops selling petrol and diesel. No provision has been brought to my notice under which any uniform policy has to be framed by the State Government before a Panchayat duly constituted under the Act could impose the tax / octroi duty. In this view of the matter, the second argument is also not acceptable and I have no hesitation in rejecting it. (10) No other point has been raised before me. In this view of the matter, the second argument is also not acceptable and I have no hesitation in rejecting it. (10) No other point has been raised before me. (11) Finding the writ petition to be without any merit, I dismiss it but with no order as to costs.